Article 45-3-3, paragraph (1), item (ii)

the name of the specified spousea person listed in Article 24, paragraph (1), item (i) who receives payment of public pension, etc. (excluding that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced, and who has a specified spouse (meaning a spouse who shares a livelihood with the person liable for the income levy (limited to a person whose total income is 9,000,000 yen or less) (limited to a person whose total income is 950,000 yen or less); the same applies in the following item and item (iii) of the following paragraph) (limited to a person who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 50-2; the same applies hereinafter in this item)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or a specified relative (limited to a person who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less);